Children's hospital · Miami, Florida · 278 beds · CMS certification number 103301
Nicklaus Children's Hospital
Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended December 31, 2025, amended, stamped by CMS July 14, 2026. 30 years on file, every one shown below. Also on the 340B covered-entity register.
Fiscal 2025 at a glance
What stands out
- Net patient revenue rose from $158.9M in its first year on file (1996) to $927.4M in 2025.
- Its result from patient care: −$822.2M (2023), $74.9M (2024), $33.4M (2025).
- 3 of the 5 children's hospital peers below with a margin on file also report a gain on patient care for fiscal year 2025.
- Medicaid paid for 7.3% of its inpatient days and Medicare for 0.3%.
- MIAMI CHILDREN'S HEALTH SYSTEM INC holds 100% of it, on its Medicare enrollment.
Every statement is drawn from figures on this page; nothing is estimated.
30 years of filings
Net patient revenue against operating expenses, each year as filed.
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Beside its peers
Hospitals of the same type (children's hospital), nearest in size, from Florida first; each on fiscal year 2025.
| Hospital | Beds | Net patient revenue | Operating expenses | Margin |
|---|---|---|---|---|
| Nicklaus Children's Hospital | 278 | $927,374,361 | $893,943,189 | 3.6% |
| Childrens Hospital of Wisconsin, Milwaukee (WI) | 309 | $1,014,821,800 | $947,567,077 | 6.6% |
| Johns Hopkins All Children's Hospital, St. Petersburg | 259 | $821,711,577 | $833,181,733 | −1.4% |
| Kapiolani Medical Center for Women & Children, Honolulu (HI) | 253 | $451,050,641 | $439,180,987 | 2.6% |
| Nemours Childrens Hospital, Florida, Orlando | 135 | $467,061,866 | $455,648,364 | 2.4% |
| University Hospitals Rainbow Babies & Children�S, Cleveland (OH) | 262 | $2,724,922,022 | $2,944,628,753 | −8.1% |
Patients and payers
- Discharges
- 10,302S-3 line 14, col 15
- Inpatient days
- 58,296S-3 line 14, col 8
- Beds in use, on an average day
- 160.2days ÷ days in year
- Occupancy
- 57.5%days ÷ bed days
- Medicare share of days
- 0.3%S-3 cols 6 ÷ 8
- Medicaid share of days
- 7.3%S-3 cols 7 ÷ 8
Who owns it
- MIAMI CHILDREN'S HEALTH SYSTEM INC100%
Related organizations on its own cost report: NCHS, hospital system.
Type of control on its cost report: voluntary nonprofit, other.
Owners of 5% or more, from CMS’s hospital ownership file (Medicare enrollment, October 1, 2026).
Community benefit, as filed
From IRS Form 990 Schedule H, Part I, filed by Variety Children's Hospital (employer identification number 590638499) for tax year 2023. The return lists this hospital as its one hospital facility.
| Figure | As filed | Where it comes from |
|---|---|---|
| Total community benefit expense (line 7k) | $67,103,493 | IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><NetCommunityBenefitExpnsAmt> |
| Financial assistance at cost (line 7a) | $2,929,628 | IRS Form 990 Schedule H, Part I, <FinancialAssistanceAtCostTyp><NetCommunityBenefitExpnsAmt> |
| Medicaid (line 7b) | $0 | IRS Form 990 Schedule H, Part I, <UnreimbursedMedicaidGrp><NetCommunityBenefitExpnsAmt> |
| Financial assistance and means-tested government programs (line 7d) | $10,658,927 | IRS Form 990 Schedule H, Part I, <TotalFinancialAssistanceTyp><NetCommunityBenefitExpnsAmt> |
| Other benefits (line 7j) | $56,444,566 | IRS Form 990 Schedule H, Part I, <TotalOtherBenefitsGrp><NetCommunityBenefitExpnsAmt> |
| Total, fraction of total expense (line 7k, column f) | 0.082 | IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><TotalExpensePct> |
E-file object id 202443129349302594. The IRS archive it was read from.
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Figures: CMS Healthcare Cost Report Information System, file HOSP10FY2025.ZIP, form CMS-2552-10, filed under CMS certification number 103301. Patients and payers: worksheet S-3 Part I of the same filing. Ownership: CMS Hospital All Owners and Hospital Enrollments.
How this page was built: the CMS Medicare cost report, file HOSP10FY2025.ZIP, read July 14, 2026.